Tax Research Paper

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Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.

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It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies.

Nigeria’s tax to GDP ratio is one of the lowest in the world.

At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services.

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